Indian Penal Code, 1860, Section 302 -- Murder - Death sentence - Mutilated headless corpse recovered from a carton box, both hands, legs and genitalia chopped off - Accused proved to be guilty of murder - However, case of accused would not fall in the category wherein extreme sentence of death by capital punishment would not be justified and at the same time possibility..........
Income Tax Act, 1961, Section 36(1)(iii) -- Business expenditure - Interest on borrowed capital - Loans diverted to sister concerns - Assessee giving undertaking to financial institutions to provide its subsidiary company additional margin to meet working capital for meeting any cash loans - Therefore, amount could be said to be advanced by way of business expediency - No..........
Income Tax Act, 1961, Section 35A, 35AB -- Deduction on expenditure for acquisition of patent, trademarks rights, copyrights and know-how, in terms of Ss.35A, 35AB of the Act - For the purposes of a large business, control over intellectual property rights such as brandname, trademark etc. are absolutely necessary - Moreover, acquisition of such rights and know-how is..........
Indian Penal Code, 1860, Section 302, Criminal Procedure Code, 1973, Section 378, 386 -- Appeal against acquittal - Interference in the case only if the testimony of sole witness is of such character that it could be fully relied upon - In the present matter where the accused are being tried for an offence punishable with capital punishment, the scrutiny needs to be..........
Customs Valuation (Determination of Price of Imported Goods) Rules, 1988, Rule 9 -- Appeal against order of CESTAT - Order of Commissioner in appeal holding that payments made in License agreement and Basic Engineering, Training and Technical Services Agreement should be added to invoice price of imported goods in terms of R.9 of Rules - Fees paid in both agreements..........
Indian Contract Act, 1872, Section 73, 74 -- Breach of contract - Quantum of compensation - Defendant failed to execute work of construction of sewerage pumping station within stipulated time - Said pumping station was of public utility project - Even if there is no specific evidence of loss suffered by plaintiff authority but project being public utility, delay itself can..........
Transfer of Property Act, 1882, Section 106, 8, Companies Act, 1956, Section 189, 34 -- Lease of industrial plots to Company - Transfer of interest by Company without consent of lessor - Demand of transfer fee - Lease deed prohibiting transfer of plot, change in memorandum and articles of association, or change in capital structure of lessee company without consent of..........
Constitution of India, 1950, Article 12 -- State - Whether BCCI is State u/art.12 of Constitution - Since Board was not created by any statute nor a part of government`s share capital - In absence of any inevitable state control, BCCI is not `State' u/art.12 of Constitution...........
Punjab Village Common Lands (Regulation) Act, 1954 -- Allotment of land - Shortfall - Alternative land allotted with share in shamlat deh as land was acquired for capital project of Chandigarh - But on account of enactment of the Act, 1953 land proposed to be allotted came to vest in Gram Panchayat and, therefore, land could not be allotted - Financial Commissioner after..........
Capital of Punjab (Development and Regulation) Act, 1952, Section 8A, Chandigarh (Sale of Sites and Buildings) Rules, 1960, Rule 11D -- Breach of condition of sale - Resumption of building - Constitutional validity of S.8A - Held, R.11-D of the 1960 Rules lent no support nor did it help S.8-A to survive on being challenged as violative of Art.14, 19(1)(f) r/w Art.31 of..........
